Attorneys from Moore, Heffernan, Moeller, Johnson & Meis attended the annual Briar Cliff University Scholarship Luncheon on October 5, 2016. The lunch provided the opportunity for the firm to meet with its scholarship recipient, Ashley Van Cleave. Ashley is a senior from Mapleton, Iowa who plans ...

“… in this world nothing can be said to be certain, except death and taxes.”   -Benjamin Franklin One of the most common questions I am asked by my estate planning clients is how much tax will be owned at the time of death.  There can be two levels of taxation at the time of death: federal tax a...

Attorney Dan Moore celebrates 39 years of practicing law with the Moore Heffernan Law Firm today.  Dan remarked, “It was generally business as usual around the office for me today. Except, I celebrated my anniversary with some hot dogs from one of my favorite local landmark restaurants – The Milw...

A farm lease can be either oral or written. In Iowa, an oral lease for the tenancy of a farm is enforceable for up to one year.  While it seems that an oral lease for the tenancy of a farm is the easier route to take, and perhaps the oral lease option may have the least expensive up-front cost, ...

Dan Moore has been selected to the 2016 Great Plains Super Lawyers list. Each year, no more than five percent of the lawyers in the region are selected by the research team at Super Lawyers to receive this honor. Mr. Moore has been the recipient of this honor continuously since 2009. Super Lawye...

Richard Moeller, partner at Moore, Heffernan, Moeller, Johnson & Meis law firm, has been appointed by the Iowa Supreme Court to serve a three-year term on the Court's Grievance Commission. Along with the Attorney Disciplinary Board, the Commission was established by the Supreme Court to supervise...

While there are a number of different estate planning mechanisms available, one of most popular is an inter vivos (living) trust.  Like a will, an inter vivos trust can transfer your assets at your death, but there are also many differences. Key advantages of a trust include that, so long as all...

The Department of Labor has just announced its final overtime rule.  It was thought that the salary threshold for maintaining the overtime exemption for white collar (executive, administrative, and professional) employees (the “salary test”) would increase from $455 per week/$23,660 per year to $...

On May 9, 2016 the federal Equal Employment Opportunity Commission (EEOC) issued a resource document that addresses workplace leave policies in the context of an employer's duty to accommodate employees with disabilities. The federal Americans with Disabilities Act (ADA) and state civil rights l...

Did you file your federal income tax return on time?  Monday, April 18, was the tax deadline for most people in 2016. If you didn't file a tax return or an extension to file but should have, take action now. If you missed the tax filing deadline: File and pay soon. If you owe taxes, you shoul...

The Moore Heffernan Law Firm is seeking a paralegal with experience in any of the following areas of law: litigation, real estate, and/or estate planning and probate.  Qualified candidate(s) should have a four-year degree, paralegal certificate, or at least 3 years of prior experience.  Candidate...

Are you thinking about leaving assets to a disabled loved one?  Stop!  A gift of cash or property to a disabled person may disqualify them receiving their Supplemental Security Income (SSI) or Medicaid.  You need to plan carefully so that the money and benefits that they are receiving are not ter...

Despite public perception, premarital (also called prenuptial or antenuptial) agreements are not only about planning for divorce.  Yes, they can provide protection in the event of a divorce, however, they can also provide necessary protection for estate planning purposes as well. In Iowa, absent...

With the April 15 income tax filing deadline looming, many taxpayers are looking for ways to reduce their income tax liability.  One way to reduce income taxes is to make gifts to charity. Perhaps the most efficient way to make a charitable gift is to give long-term appreciated assets such as st...

If your company is considering hiring unpaid interns this summer, you should keep in mind that there are certain requirements that must be met before you can treat an internship as an unpaid position. Generally speaking, interns who receive training for their own educational benefit may be consi...

The Iowa Code provides for a property tax credit for certain qualifying commercial, industrial and railroad properties.  The credit is granted per “property unit” with property units consisting of contiguous parcels of the same classification that are owned by the same person and operated for a c...

Most people don't think about their real estate tax liabilities until the County Treasurer issues a bill for taxes due.  By then, taxpayers have already missed out on the opportunity to address how much is owed as that chance occurs when the County sends out notices of assessment.  Assessment not...

In the case of Lasser vs. McNeal, decided on February 24, 2016, the Iowa Court of Appeals ruled that in personal injury cases involving intentional torts, a claim for punitive damages should usually be decided by the jury. On September 13, 2009, Clifford McNeal and Ray Lasser were involved in a ...

Richard Moeller of Moore, Heffernan, Moeller, Johnson & Meis, L.L.P. recently returned from Washington D.C. where he represented a petitioner at an entitlement hearing before the Office of Special Masters in the Court of Federal Claims, often referred to as the Vaccine Court. The hearing took pla...

On January 28, 2016, Partner Maureen B. Heffernan spoke to the Woodbury Medical Society on the topic of Social Media- Identifying Issues for Physician Practices.  Physicians, both as employers and as health care providers, need to be aware of the importance of social media policies for their empl...

Thirteen years ago a group of women who were members of the Junior League of Sioux City decided to rally community support to open a children's museum in Sioux City.  After years of hard work and dedication, their vision has paid off as the LaunchPAD Children's Museum has opened its doors in down...

Proposed Changes to Overtime Rules – Planning for More Overtime Eligible Employees Pregnancy Accommodations in the Workplace Independent Contractor vs. Employee – An Important Distinction Plan Now for New Overtime Rules You may have heard that the federal Department of Labor (DOL) iss...

Local attorney, Karrie R. Hruska has been elected President of the Woodbury County Bar Association for 2016.  Hruska is a Partner at Moore, Heffernan, Moeller, Johnson & Meis, L.L.C., a 90 year old Sioux City law firm.  Hruska practices primarily in the areas of probate and estate planning, busin...

Dan Moore, partner at Moore Heffernan Law, was sworn in as Mayor Pro Tempore on January 4, 2016.  Moore was selected by the Mayor of Sioux City, Bob Scott, to serve in this capacity for the next two years. He will continue to serve on the City Council as Mayor Pro-Tem and will be responsible for ...